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The Resource Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden

Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden

Label
Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden
Title
Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden
Creator
Subject
Language
eng
Summary
The study deals with the methods for elimination of double taxation that are applied in double tax treaties. A number of issues relating to the application of these methods are analysed. The analysis focuses on the application in Sweden of the methods for elimination of double taxation under double tax treaties. The study also evaluates in a few selected situations the two main methods for elimination of double taxation recommended by the OECD, namely exemption with progression and ordinary credit, on the basis of whether tax neutrality is achieved
http://library.link/vocab/creatorName
Kleist, D
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Swedish
Literary form
non fiction
Series statement
The publication series of the Department of Law, School of business, economics and law, University of Gothenburg
Series volume
vol. 11
http://library.link/vocab/subjectName
  • tax treaty
  • double taxation relief
  • exemption method
  • credit method
  • fiscal neutrality
Label
Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden
Instantiates
Publication
Extent
372 p.
Isbn
9789176788165
Label
Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden
Publication
Extent
372 p.
Isbn
9789176788165

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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